A wide analysis and reference about risk as like as the compilation of all his types and forms. A complete information guide about everything with regard to risk and his implications.
The risk can be presented like many intangible forms,…

In a broad sense the role of the accounting information, is essential before those frequent demands from an efficient and responsible management. It must be able to integrate the interest of a broad group of collectives interested in the functioning…

The present study analyzes the extent of voluntarily disclosed information about intangible resources, in the annual report of companies from Spain’s capital market, as well as the possibility of there being a correlation between that disclosure and the effective profitability…